March/April 2019

Main

Austria’s platform VAT law advances digital tax conversation

Exclusive: US state drags Amazon to court on platform sales tax liability

Tax technologists increasingly important but hard to find for MNEs

What you need to know before taking out tax insurance

MNEs take legal action to expedite tax returns in Mexico

Bigger-than-expected Chinese VAT cuts lead to speculation on reform

Uber’s VAT battles illustrate different approaches to taxing the platform economy

Sometimes, it all just happens at once

Japan to make MNE reorganisations easier with tax break

India happy to be the leader in tax but still craves consensus

Stepping up: Companies get into the stride of post-BEPS tax transactions

Americas: Increasing corporate cash flows drive deal-making across the Americas

Asia-Pacific: Companies play defence with transactions in APAC

Europe, Middle East and Africa: EMEA investors seek safe transactions that fit tax transparency initiatives

Government and customers – the driving force of digitisation

Technology’s impact on the tax outsourcing debate

Brexit planning provokes considerable tax recruitment

Special features - March / April 2019

Australia updates corporate collective investment vehicle legislation

New venture tax capital rules and support for inbound investment in China

Croatia: Croatia enters its third chapter of tax reform

Cyprus: Tax department clarifies 60-day rule for nominee directors

German transfer pricing methods in the context of digital transformations

Greece amends century-old corporate laws

Hong Kong: Hong Kong’s 2019/20 budget highlights

Mumbai tribunal affirms territorial nexus as essential in determining attributable profits

Indonesia updates double taxation avoidance regulations

Ireland’s High Court evaluates information powers of revenue commissioners

Luxembourg: Luxembourg introduces CFC rules

Montenegro: Montenegro-Portugal income tax treaty enters into force

Netherlands: Dutch finance secretary provides additional guidance on tax ruling practice changes

Poland: Poland widens definition of related parties

Russia: Russia to ratify the multilateral instrument on BEPS

Corporate tax issues in South Africa’s 2019 budget

Spain: Spanish Constitutional Court reviews minimum corporate income tax prepayments

‘When can we have robots to get rid of all tax departments?’

Tax Relief

International updates - March/April 2019

Euromoney LMG Americas Women in Business Law Awards 2019 – shortlist announced

Malta: Malta to incentivise employer managed pensions through tax subsidies

Euromoney LMG Europe Women in Business Law Awards 2019 – shortlist announced

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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Sponsored by GNV Consulting

Indonesia updates double taxation avoidance regulations

Indonesia's Director General of Tax (DGT) issued Regulation No. PER-25/PJ/2018 (PER-25) on November 21 2018, simplifying the procedures concerning the implementation of the double taxation avoidance agreement.

Aditya Wicaksono, March 21 2019
Sponsored by EY in Greece

Greece amends century-old corporate laws

Law 4548/2018 (new law) on sociétés anonymes (SAs), or corporations in Greece, entered into force on January 1 2019, replacing Law 2190/1920, which governed the operations of corporations in Greece for almost one century.

March 21 2019
Sponsored by Fenech & Fenech Advocates

Malta: Malta to incentivise employer managed pensions through tax subsidies

Unlike many jurisdictions, Maltese employers are not obliged to provide a private workplace pension to their employees.

March 21 2019

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